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Budget Sheet Instructions <br /> to use and <br /> s <br /> o <br /> Indirect Costs the <br /> costs are cd only if: a)the <br /> abed applicant C.F.R.200.414(f). (Se has a current, e pay rproved agraph aph D indirect <br /> in Appendix VII o the <br /> Part 200 applicant States'a ndeLocal Government ttand use <br /> the"de minimis"indirect cost rate described <br /> .) An applicant with a current,federally <br /> Indian Tribe n Indirect Cost Proposals for a description <br /> of the rate approval,(a fully-executed,xecuted,negotia elect to use the ted agreemente minimis" . If the applicant does not have an approved <br /> approved indirect cost rate must attach a copy <br /> rate,one can be requested by contacting the appiant �cost izant Federal <br /> inay be alagency, <br /> located inwhich <br /> the direct costsall <br /> categories.a(Appl cantppdian tribal governments,in <br /> organization,or if the applicant's accounting systempermits, <br /> particular,should review Appendix VII to Part 200—States and Local Government and Indian Tribe Indirect Cost Proposals regarding submission and <br /> documentation of indirect cost proposals.) Narrative for any indirect costs should clearly state which direct costs the indirect cost agreement is being <br /> applied to. All requested information must be included in the budget detail worksheet and budget narrative. <br /> to attach <br /> tten <br /> order touse they minimis"indirect <br /> rate sate)alicant would nd its election.If the he applicant'electss the de minimis methodtion to the ,costs mustlication at be consistvises DeOntly charged as <br /> applicant's eligibility(to use the"de minimis"rate) <br /> either indirect or direct costs,but may not be double charged or inconsistently charged as both.In addition,if this method is chosen then it must be used <br /> consistently for all federal awards until such time as the applicant entity chooses to negotiate a federally approved indirect cost rate. <br /> 5 <br />